Return under section 139(4B)

This query is : Resolved 

19 June 2023 Return under section 139(4B) is required to be filed by a political party if the total income without giving effect to the provisions of section 139A exceeds the maximum amount which is not chargeable to income-tax.
what is maxmium amount
i have only 10000 income is it required to file ITR7
Is it necessary to audit by ca

19 June 2023 Not required to file ITR audit also not required.
It's 2,50,000 maximum amount not chargeable to income tax.


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